San Antonio Daily Light. (San Antonio, Tex.), Vol. 16, No. 32, Ed. 1 Thursday, February 20, 1896 Page: 3 of 8
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THURSDAY FEBRUARY 20 ’96
AN ORDINANCE.
An ordinance to regulate the assess-
ment and collection of ad valorem occu-
pation and poll tales and repealing
Sections 1 to 23 inclusive and Sections
27 and 33 of Chapter XX of part 1 of
the Revised Civil Ordinances of the City
of San Antonio.
Beit ordained by the City Council of
the City of San Antonio as follows:
Section 1. There shall be annually
levied and collected a tax of not exceed-
ing one per centum for general and one
per centum for special purposes upon all
real and personal estate and property in
the City of San Antonio not exempt from
taxation and a poll tax not to exceed one
dollar of every male inhabitant of said
city over the ages of twenty-one years
and not over sixty years of age and who
has resided therein twelve months pre-
vious to the assessment of said tax. The
City Council shall on or before the second
Tuesday of March in each and every
year fix the rate per centum of ad
valorem taxes and the rate of poll tax to
be assessed and collected for each year.
Sec. 2. That on the first day of June
of each fiscal year the city assessor shall
publish in the official journal of the city
a notice requiring every person firm
partnership and corporation owning or
controlling property within the limits of
the city on the first day of June of each
fiscal year and liable to taxation to ren-
der such property to him for taxation by
said city on or before the first day of
August In such fiscal year.
Sec. 3. Every person partnership and
corporation owning property within the
limits of the city shall on or before the
first day of August in each fiscal year
hand in to the assessor of the city a full
and complete inventory of the property
possessed by himher or themor controlled
by him or her as the agent of any per-
son partnership or corporation within
said limits on the first day of June of the
current fiscal year and not exempt from
taxation which inventory shall be veri-
fied as hereinafter prescribed. In the
case of a partnership or of a corporation
the duty of handing in such inventory to
the assessor shall devolve upon each
member of such partnership and upon
the secretary president and treasurer of
such corporation and upon every other
person having charge of the affairs of
such partnership or corporation within
the city. Such inventory shall be veri-
fied by the written affidavit of such per-
son or of such member of such partner-
ship or of such secretary president or
treasurer of such corporation or such
other person having charge of the affairs
of such partnership or corporation within
the city and such affidavit shall state
that said inventory is a full and complete
list of all propertiesreal and personalnot
exempt from taxation owned by or under
the control of such person partnership
or corporation fas the case may be) on
the first day of June last within the
limits of the city. And any party render-
ing such inventory may also state In
such affidavit the value or values of
the property or properties embraced
in such Inventory should such party
so desire in which case the affidavit shall
contain the following additional clause
towit: “and that the valuation (or
valuations) of said property (or proper-
ties) as stated in said inventory is (or are)
the actual market value (or values) of
the same as affiant In all sincerity
believes." Any person member or agent
of a partnership or secretary president or
treasurer of a corporation or other per-
son having charge of tbe affairs of a
corporation or partnership within tbe
city who shall fail to perform any of the
requirements of this section shall be
guilty of a misdemeanor and upon con-
viction thereof before the recorder shall
be fined In any sum not less than ten
and not more than fifty dollars.
Sec. 4. Aay person member or agent
of a partnership or secretary president
or treasurer of a corporation or other
person having charge of tbe affairs of a
partnership or corporation within the
city who shall fall or refuse to apoear be-
fore the Board of Appeal and Revision
when summoned shall be guilty of a
misdemeanor and upon conviction there-
of before the recorder shall be fined in
any sum not less than Un nor more than
one hundred dollars.
Sec. 5. ft shall be the duty of the as-
sessor to assess and return within the
time fixed by the Board all property sub-
ject to taxation by the city. The assess-
ment of property for taxation shall be as
follows: The assessor shall make out a
tax list or inventory in which shall be in-
cluded all property subject to taxation by
tbe city on the first day of June of the
fiscal year for which the assessment may
be made. Such inventory shall contain
in tbe case of real estate a description of
each piece or parcel thereof sufficient to
Identify tbe same stating the lot block
or portion thereof describing as nearly as
possible the quantity streets and bounds
of the property giving also the value of
rach piece or parcel of land stated
-eparately and the value of the land and
the value of the impiovements separately
stated'and in case of personal property
giving a brief description of the same and
the value thereof. The names of the
owners shall be set opposite or adjacent
to the properties owned by them respect-
ively.
Sec. 6 It shall also be the duty of the
assessor to assess a poll tax as levied by
the city council on every male inhabitant
of the city between twenty-one and sixty
years of age who has resided therein
twelve months previous to the assessment
of the tax and he shall enter the same
upon the tax list or inventory.
Sec. 7. All property not returned
to tbe assessor according to the
provisions of the city charter he
shall proceed to assess in tbe name of
the owner if he be known and ft not.
then it shall be assessed by description of
the property and the last known owner;
and the value of all such properties shall
Ite determined by the Board of Revision
and Appeal.
Sec 8. It shall be the duty of the as
sessor at the expiration of the time
fixed by ordinance for the rendition of
properly to ascertain what property in
the city subject to taxation has not been
given in. and a list of all such property
as tssubject to taxation shall be by him
presented to the Board of Appeals in a
supplement to the assessment roll as un-
known. specifying the years for which
such tax Is due. and the amount thereof.
Sec. 9. Whenever tbe assessor shall as
certain that any real or personal proper-
ty has not been asses ted for the past year
he shall assess the same in his next as-
-cssment roll or Inventory (In a supple-
ment thereto) at the same rate as such
property should have been assessed.stat-
ing tbe year for which It is assessed and
the taxes thereon shall be collected In the
same manner as other assessments. In
all cases where any party has omitted to
render property for taxation for any for-
mer year or years and such taxes have
not been paid such party shall give such
property for assessment for the years
thus omitted and pay said taxes and the
assessor shall enter said property In tbe
supplement to his next assessment roll
under the head of payments for former
years.
Sec. 10. The city council or at least
the mayor and three aidermen shall sit
as a board of appeal and revision to
whom shall be submitted by tbe assessor
the tax listor inventory and before whom
persons feeling agrleved may appeal in
writing stating his or her grievance.
Said board shall hear and determine all
such appeals in a summary manner cor-
rect errors appraise all property assess-
ed as unknown and increase or diminish
any assessment as|they may deem just;
provided that noassesstr ent shall be in-
creased unless the owner of such property
has been notified to appear before said
board and given an opportunity to make
bis objections to such increase a copy of
which notice shall with the officers re-
turn thereon be filed with the city clerk.
Minutes of the proceedings of the board
of revision and appeal shall be regularly
kept under tbe direction of said board
which minutes shall show the action of
said board upon the matters referred to
or acted upon by them; and after said
board shall have fully revised the assess-
ment lists for such fiscal year they shall
so certify upon said minutes at the close
of the record of the proceedings of such
fiscal year which certificate shall be
signed by each member of said board.
Sec. 11. ihe assessor shall attach to
the Inventory a copy of the notice re-
quired to be given by him. certifying the
same to be a correct copy thereof and
certifying when and in what newspaper
the same was published.
Sec. 12. The assessment listor inven-
tory shall be completed and closed on or
before tbe first meeting of the city coun-
cil in April of each year.
Sec. 13. After tbe board of appeal and
revision has revised such tax listor In-
ventory the assessor shall make out for
the use of the collector a corrected list or
roll and enter tbereon tbe amounts due
by each person as well as the property
assessed both rendered and unrendered.
In making out such corrected roll for the
use of the collector a separate page of
such roll or more than one page if neces-
sary shall be assigned to each property
owner; and upon each page of the roll
there shall he made out a detachable re-
ceipt for tbe amount of taxes due from
the corresponding property owner or for
tbe portion thereof shown on the corres-
ponding page as tbe case may be; the
pages of the roll and also the receipts to
be consecutively and correspondingly
numbered to run throughout consecu-
tive volumes if more than one. The
official signature of the city assessor shall
be by him written upon the margin of
each receipt before delivery to the col-
lector.
The following shall be tbe form of the
roll with annexed receipt:
1 Office of City Tax Collector > Value of Personal Property $
City of San Antonio. Texas San Antonio Texas. ( Value of Real Estate. *
Total value of all
Assessment Roll of Taxable Property Real Estate and Per- Tax Receipt No.
sonal Rendered for Assessment for the Fiscal Year. Be- Ad Valorem Tax $
ginning 18— and ending 18—. | Poll Tax t
Total Tax. $
Assessor. Received of — Dollars and Cents
in Payment of City Taxes for the year 18—.
Ko. of LotjAcreslClty Block Street or Subdivision Value No. of LotiAcres City Block Street or Subdivision Value
Lot Imp’ts . " Lot Imp’ts
s
>
■ 1
p
I I I I ill
Dated San Antonio 18—.
City Collector.
By . Assistant.
The assessor shall thereupon In each
volume of sneh roll certify to the correct-
ness thereof. Such rolls with annexed
receipts shall thereupon be immediately
delivered bv tbe assessor to the collector
and tbe collector shall at the same time
give to the assessor a receipt in dupli-
cate for the aggregate amount thereof
which original receipt shall be by the as-
sessor delivered to the auditor the as-
sessor retaining the duplicate thereof;
the auditor shall thereupon charge to the
collector the aggregate amount of such
rolls as shown by such receipt retaining
such receipt in bis custody.
Sec. 14. Immediately upon receipt of the
tax rolls and receipts as provided for in
this ordinance the collector shall com-
mence tbe collection of taxes; the collec-
tor shall give notice to all taxpayers
by advertising in the official journal of
the city that said taxes are due and pay-
able and when the same may be paid:
but such publication shall in no manner
delay or suspend bis action in enforcing
the collection of taxes. The collector
shall attach to bis roll a copy of such pub-
lished notice certifying tbe same to be a
coriect copy thereof and certifying when
and in what paper the same was pub-
lished.
Sec. 15. In collecting ad valorem and
poll taxes the collector shall receipt for
tbe same upon tbe receipts prepared
therefor by the assessor and not other-
wise; and if the collector or any assist-
ant or deputy of the collector shall re-
ceipt for any ad valorem or poll taxes
otherwise than upon said recepts he
shall be guilty of a misdemeanor and
upon conviction thereof before the recor-
der shall be fined in the sum equal to tbe
taxes so receipted for but not to exceed
two hundred dollars: and should said of-
fense be committed by the collector or
with his knowledge he may in tbediscre-
tion of the city council be removed
from his office.
Sec. 16. All changes In the amounts of
the original receipts shall be by order of
tbecouncildirecting what change is to
be made and shall be made by the audi-
tor who shall keep a book In which all
such orders shall be recorded. Provided
that when it is desired to pay ou any
property less than all of tbe property em-
braced tn such receipt the auditor re-
quire the assessor to make a 'receipt for
the property so desired to be paid on
which receipt so to be made by tne asses-
sor shall be at the same valuation as was
given such property in tbe original as-
sessment and shall be delivered
by the assessorto the auditor who shall
deliver to the collector and make a note
across the face of the original designat-
ing the property paid on. in such man-
ner as will enable tbe property embraced
in said original receipt and not paid on to
be readily distinguished from that paid
on. And it shall be the duty of the col-
lector to levy on and sell all such property
on which the tax was not paid. Provided
further that nothing herein contained
shall be so construed as to authorize
any officer of this city to diminish the
amount of any tax. interest or penalty
due to this city.
Sec. 17. If any person fail or refuse to
pay the taxes as imposed upon him or bls
property on or before the first day of
June <>f each year the city collector shall
seize and levy upon and sell so much per-
sonal property belonging to such persen
whether resident or non-resident as may
be sufficient to pay his taxes together
with all costs accruing thereon; In mak-
ing sales of personal property for taxes
the collector shall give notice of tbe time
and place of sale together with a brief
description of the property levied on
and to be sold for at least ten days pre-
vious to the day of sale by advertise-
ments in writing to be posted at the court
bouse door and two other public places
in the city and such sale shall take place
at the courthouse door of the county and
by public auction.
In case of sales of real estate as here-
inafter provided for taxes the said col-
lector shall prior to the day of sale ad-
vertise in official journal the property
so seized and levied upon giving
the name of the owner if known
and if unknown say '‘unknown owners”
together with the time place and terms
of sale; the ccsts of such advertisement
not to exceed 25 cents for each tract or
parcel of land so advertised to be taxed
as other costs of sale against such tract
or parcel of land. Provided that the
cost of advertising shall be deducted from
the fees allowed the collector for adver-
tising; such sale to be for cash to the
highest bidder at public outcry at the
court bouse door between legal hours on
the first Tuesday of the month; provided
if tbe sale of all lands advertised is not
made in one day the .sale shall be con-
tinue from day to day of which the
collector shall make proclamation at the
close of each day. but shall be completed
before the time for making his final set-
tlement with the city; provided further
that in all cases where any dealer in
merchandise wares or goods of any kind
subject to advalorem or occupation taxes
or botn. under the provisions of the or-
dinances of this city shall after rendi-
tion or assessment of such wares or goods
for taxation or after becoming liable for
any occupation tax become bankrupt or
makes an assignment of said merchan-
dise wares or goods then the collector
of taxes shall at once present to the re-
ceiver or assignee of said dealer for pay-
ment tbe amount due for said taxes bv
said dealer and In case of failure of said
receiver or assignee to at once pay the
amount of said taxes tbe said collector
shall levy upon and sell from the said
merchandise wares or goods enough to
satisfy tbe amount of said taxes and
said taxes until paid shall constitute a
prior lien on said merchandise wares or
goods in default of said taxes.
Sec. 17a. if the delinquent is not pos-
sessed of a sufficiency of personal prop
erty in the city subject to seizure and
sale to satisfy all taxes due by him. the
collector of taxes shall seize so much of
the real estate of such delinquentsituated
In the city as will be sufficient to satisfy
such taxes and all costs and the same sell
in accordance with the provisions of this
ordinance. r —i
See. 18: The city collector in making
sales of real estate for taxes at
the time and place appointed sell
at auction so much of said real
estate as may be necessary to pay the
taxes aud penalties and costs due from
the delinquent and shall offer said real
estate to the bidder who will pay tbe
taxes and penalties and costs of sale and
execution of deed for the least amount of
said real estate who shall be deemed the
highest bidder. Should a less amount of
said real estate than the whole tract or
parcel levied upon be sold for the taxes
and penalties due and all costs of sale and
execution of deed tbe collector shall in
making his deed to the purchaser begun at
some corner of said tract or parcel of land
or town lot and designate tbe same in a
square as nearly as practicable.
Sec. lit. Should the city collector fall
to make sale of any real estate for want
of a purchaser he shall bid the same off
to the city of San Antonio for the taxes
and penalties and costs accruing thereon
and make due return thereof under such
formsand directions as the citv council
may furnish and direct and shall on final
settlement of his accounts with the city
and filing with the city clerk a deed to
the property approved by the city attor-
ney. mavor and city council be entitled
to a credit for tbe amount of taxes due on
said property aud the amount expended
by him advertising said property; pro-
vided that the amount for advertising shall
not exceed 25 cents for each tract or par-
cel of laud so advertised and bld off to tbe
City of San Antonio. The amount of taxes
represented by said deed shall be verified
by the city clerk before being approved
by the city council aud ordered credited
to the collector. The amount for adver-
tising shall be verified by affidavit of the
collector stating the number tracts or
parcels of land bld off to the city and
price paid for advertising each. And the
collector shall Immediately after the tax
sale heretofore provided for record all
tracts or parcels of land sold to tbe city
in a book to be kept by him for that pur-
pose which record shall be kept accord ■
Ing to the city block numbers of the prop-
erty beginning with the smallest city
block number sold to the city and run
ning in numerical order of said property
and showing to whom tbe same was as-
sessed the amount of tax assessed against
it amount of penalty and costs of adver-
tising and sale which record shall then
he delivered to the city auditor together
with the unused tax receipts who shall
compare the record with the unused tax
receipts and if correct he shall deliver the
said record to the collector after ascer-
taining tbe values of the same as well as
tbe penalty and costs charged therein.
Sec. 20. Tbe owner of the real estate
sold for the payment of city taxes his
heirs or assigns or legal representatives
shall have tbe right to redeem same at
any time within two years of the day
and date of sale thereof upon paying to
the purchaser double the amount of taxes
for which the same was sold together
with the cost of such sale and double
the amount of all taxes paid by the pur-
chaser since such sale.
Sec. 21. If at any such sale of personal
property or real estate for taxes no bid
shall be made therefor the same shall be
struck off the city and thereupon the city
shall receive in the corporate name a deed
or bill of sale as the case may be for said
property and shall be vested with the
same rights as other purchasers at such
sales and shall have power to sell and
convey the same. And at any sale made
for city taxes the city may be-
come a bidder and purchase any
property for which no offer shall be made
sufficient to pay the taxes. Interests and
costs rendered or accruing against It.
Sec. 22. Lands or lots bld in by the
collector for accounts of the city as pro-
vided In section 19 shall be continued on
the assessment roll by the assessor and
charged with all taxes accruing or sub-
sequent years until redeemed; provided
that before advertising for each year
the collector shall strike from his delin-
quent list for that year all the lands pre-
viously sold to tbe city and not redeemed
and make a special report to the council
and shall be entitled to a credit for the
amount of the taxes charged to said lands
and said lands shall not be advertised for
such vear. and the right of redemption
shall be secured to the owner in tbe
same manner as If sold to an individual
in case of redemption tbe payment shall
be certified by the collector de-
cribing the property to the city
auditor who shall issue a redemp-
tion certificate to be signed by the
mayor and delivered to the partv desiring
to redeem and tbe amount of such re-
demption shall be by the auditor charged
to the collector.
Sec. 23. When the purchases at a sale
of personal property shall have paid the
amount bid by him the collector
shall deliver the property so sold
to him and shall execute and de-
liver to said purchaser a certificate of
purchase ano the proceeds of the same
shall be appropriated td the payment of
the taxes for which tbe same was sold
and all costs incurred in making said sale;
and if therebearesldue afterthe payment
of said taxes and costs the same shall be
paid over to the person whose property
was sold or deposited in the city treasury
subject to bls order.
Sec 24. All license taxes commonly
known as occupation taxes shall be col-
lected by the city collector who shall re
quire of every person firm corporation
or association of persons desiring to en-
gage in any business occupation or avo-
cation taxed by this city a certificate
from the city clerk that such per-
son had applied for a license and
direct the collector to receive from such
p<r-on. firm corporation or association
of persons the sum required by the ordi-
nance of the city for the said license and
the sum named in the certificate of tne
clerk shall be paid to the collector and
upon payment thereof said collector shall
deliver bls receipt therefor to such per-
son firm or corporation and such receipt
shall then be presented to the city clerk
and tbe said clerk shall thereupon issue
to such person firm or corporation a
license to follow such occupation busi-
ness or avocation which license shall be
issued under the corporate seal of tbe city
and shall be signed by the mayor and city
clerk. If any person firm or corporation
shall engage in or follow any business
avocation or occupatim within the city
of San Antonio which is by ordinance
subject to a license or occupation tax.
without first having obtained such license
from tbe city clerk be sbe or they shall
be deemed guilty of an offense and upon
conviction thereof before tbe recorder
shall be fined In the sum of $lO and
imprisoned In the citv jail not exceeding
one day for each and every offense; and
provided that this section shall also ap-
ply to any person firm or corporation
owing any such tax after this ordinance
takes effect and failing to pay the same;
and provided further tbateach and every
day that he she or they continue such
business avocation or calling without
complying with the provisions here-
of shall be deemed a separate
offense. If the collector shall vio-
late the provisions of this section
he shall be deemed guilty of an offense
and upon conviction thereof before the
recorder shall be fined In any sum not less
than $5O nor more than $2OO for each of-
fense; and it shall be the duty of tbe city
clerk to report to the city council at the
end of each week the total number of li-
censes issued by him under the provisions
of this section tbe number for each busi-
ness avocation or occupation the amount
of each and the aggregate which shall be
by the council ordered charged to the
collector to be accounted for by him; and
further provided that all license tags of
every description issued to the collector
shall be charged to him at their tax value
ami all unused shall be by him returned
tor a credit in his settlement with tbe
city.
bee. 25. It shall be the duty of the city
police to assist the city collector in the
enforcement of the various sections of
this ordinance and for this purpose the
city marshal shall detail from either the
police or detective force one man who
shall during tbe term of his detail act as
inspector of licenses and he is specially
required to report to the city
collector every person pursuing any
business avocation or occupation requir-
ing the prepayment of a license or occu-
pation tax. who has failed or refused to
procure same as required to do by any
ordinance of this city.
Sec 26. Sections 1 to 23 Inclusive and
sections 27 and 33 of chapter XX. of part
1 of the revised civil ordinances of the city
of San Antonio be and the same are here-
by repealed.
Passed and approved February 17th
1896.
(Signed! Henry Elmendorf
Attest: Mayor.
(Signed) E. R. Norton.
City Clerk
A SOUND LIVER MAKES A WELL
MAN.
Are you Bilious Constipated or
troubled with Jaundice Sick Head-
ache Bad Taste in Mouth Foul
Breath Coated Tongue Dyspepsia
Indigestion Hot Dry Skin Pain in
Back and between the Shoulders
Chills and Fever etc ? If you have
any of these symptoms your Liver
is out of order and your blood is
slowly being poisoned because
your Liver does not act properly.
Herbink will cure any disorder of
the Liver Stomach or Bowels. It
has no equal as a Liver Medicine.
Price 75 cents.
Bids For Rock Quarry.
Bids will be received by the City
Clerk and opened by the Mayor on
Friday Feb. 21st. at 12 m. for the
lease of rock quarry situated in
the southern portion of city sewer
farm for the term of one year.
Bids must state price bidder is
willing to pay for rock per cubic
yard taken from the grounds.
Henry Elmendorf
Mayor.
Attest:
E. R. Norton. 2 18 3t
PILLSBURY'S BEST
MAKES MORE BREAD
MAKES WHITER BREAD
MAKES BETTER BREAD
Than any other flour manufac-
tured.
If you are not using it ask for it.
Buy no other.
Nicholson <fc Allardyce
San Antonio Distributing Agents.
2 12 tf
NOTICE
All persons holding time checks
issued by C. F. Russi road super-
intendent for work done on roads
and bridges of Bexar county are
requested to call at my office at
once and present same for pay-
ment. Ed. Froboese
2 18 5t County Treasurer. ;
THE CHEAPEST POWER
On the market is a Gasoline En-
gine perfectly safe and reliable.
Can be operated by anyone and
the cost of running is only one
cent per hour per horse-power.
Started in three minutes after
which it requires no more atten-
tion. See me and I will tell you
all about it.
H. C. Schumacher
Daily Light Office
LARGE AND CLEAN
Old papers for sale cheap at this
office. Must be sold at once.
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San Antonio Daily Light. (San Antonio, Tex.), Vol. 16, No. 32, Ed. 1 Thursday, February 20, 1896, newspaper, February 20, 1896; San Antonio, Texas. (https://texashistory.unt.edu/ark:/67531/metapth1683612/m1/3/?q=%2522dewey+redman%2522: accessed July 18, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; .